If the name of an entity covered under a State’s Section 218 Agreement is changed, the State sends a written notice of the name change to the Regional Office (RO). The notice includes:

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  prior name of the entity;

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  modification number that covers the entity;

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  entity’s new name;

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  legal documentation for the name change; and

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  a statement whether there has been a change in the entity’s composition.

If only a name change occurred and the entity’s composition remains the same or the entity merely annexes or gives up territory and its legal status is not changed, a written notice of the name change with legal documentation for the name change is sufficient.

If the name change reflects the dissolution of the old entity and the creation of a new entity, a new modification may be required to cover employees of the new entity.

In these situations, the RO:

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  requests the Regional Chief Counsel’s office legal review of the name change and may ask the State Administrator to contact the State Attorney General’s office for an opinion on the legal status of the entity under State law;

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  updates its files and sends a copy of the accepted notice of name change to the Internal Revenue Service and the state administrator;

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  attaches the notice of name change to the modification that covered the “old name” entity; and

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  contacts the State official if additional information is necessary.